Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright
Darren Mellor-Clark answers a query concerning the VAT issues on the ring-fencing of a bank’s retail business
Excise duty: whether decision not to restore car reasonable
VAT default surcharge: reasonable excuse
Whether criminal conviction precludes assessment for excise duty
VAT: calculation of repayment claim
VAT: whether advertising or event organising
VAT: reduced rate for energy saving materials
VAT: management of defined contribution pension schemes